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Se consulta sobre la tributación de una escritura de préstamo con garantía hipotecaria sobre concesiones demaniales. La DGT responde que, al no estar sujeta a transmisiones patrimoniales onerosas por ser una operación de un sujeto pasivo del IVA, la escritura tributará por la modalidad de actos jurídicos documentados.
The tax team reviews your specific situation.
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